On several outstanding problems in financial management of grass-roots institutions

Abstract: The financial management of public institutions will directly determine the quality of social public services. This topic deeply analyzes a series of problems that can not be ignored in the current financial management of grass-roots institutions from the aspects of budget preparation, revenue and expenditure management, financial liquidation, financial reporting and financial supervision, in order to attract the attention of leaders and financial management departments of grass-roots institutions.

Keywords: budget cost control and supervision of grass-roots institutions

First, the budget is not scientific enough.

1. Grassroots organizations are restricted and influenced by staffing and personnel quality, and often lack sufficient attention to budget preparation, which is directly manifested in hasty budget preparation time, simple budget preparation procedures, lax examination and approval, and irregular procedures.

When preparing the budget, public institutions did not calculate and prepare one by one according to the career development plan and financial resources, and did not calculate the expenditure demand of subjects at all levels according to the priorities, which led to inaccurate and unreasonable budget preparation.

2. Budgeting is divorced from reality and falsely reported. The unit did not put forward the number of budget proposals for the revenue and expenditure of the unit this year according to the budget implementation of the previous year and the business plan and financial revenue and expenditure of this year, and accepted the approval of "two ups and two downs". Instead, the budget is prepared according to the specific financial subsidy ceiling stipulated by the financial department at the same level plus other revenues and expenditures of public institutions. There is no reliable basis for fund arrangement, and the budget data is divorced from the actual development of the unit, which leads to the disconnection between implementation and budget.

Second, financial management is chaotic and the quality of personnel is low.

1. Institutions have clear staffing restrictions. Due to management problems such as function setting, post analysis, staffing, etc., some people in some institutions are idle, and some people have several jobs, which leads to excessive and complicated part-time jobs for financial personnel and heavy tasks; If several staff members can't undertake the corresponding tasks, it will lead to heavy tasks and burdens for financial personnel, who are often tired of coping with all kinds of work, and financial problems are inevitable.

2. The quality of financial personnel is low. Specifically, the education level is not high enough, the level of professional skills is not good enough, the relevant accounting practitioners did not take the qualification examination and obtain the corresponding qualification certificate, and the knowledge was not updated in time. Therefore, the work only stays in the daily affairs such as account table processing, step by step, and in the long run, the sense of responsibility is weak, which leads to the scientific and standardized financial work of the unit.

Third, the decomposition of budget indicators is not in place, expenditure control is not strict, and there is a lack of awareness of cost control.

1. After the "two-up and two-down" budget approval process, the public institution failed to break down the revenue and expenditure indicators to various departments in time around the business plan and administrative tasks, and failed to let all departments know the overall situation of the budget. The unit did not decompose the clear financial revenue and expenditure indicators into all departments and departments, which led to unplanned and disorderly budget implementation and lost its original standardization and systematicness. Mobilize the enthusiasm of financial management personnel of various departments and units.

2. Some institutions' financial expenditures are not implemented according to the expenditure budget and the plan for the use of funds. They arbitrarily expand the scope of expenditures and raise the expenditure standards, arbitrarily change the use of funds and the scale of expenditures, and often the final accounts exceed the budget. For example, reception expenses account for a relatively large proportion of the expenses of various units, and even the reception expenses of some units are higher than the normal office expenses.

3. The cost control consciousness of public institutions is not strong, and the task is far more important than the cost, regardless of the large cost generated by the completion of general tasks. In addition, saving office expenses can only emphasize a kind of consciousness, so that staff can internalize saving into an instinctive consciousness, but can not accurately and reasonably define the standards and scales of saving, and there is no reference for implementation. Therefore, it will be more difficult to manage the expenditure of office funds.

4. Private individuals occupy official resources for free to complete private affairs. The use cost of vehicles in public institutions is high, the overhaul cost of official vehicles is high, the number of major and minor repairs is high, spare parts are replaced frequently, and vehicle fuel consumption is high. Exploring the reasons, in addition to normal official activities, the vehicles of public institutions are used by private individuals for free, and some official vehicles have become private cars, which seriously consumes the funds of official vehicles of public institutions and brings pressure to the financial affairs of public institutions.

5. The reception fee exceeds the standard. The reception expenses of public institutions show a sharp growth trend, and the most direct and main reception form is banquet. In addition to normal work exchanges and cooperation, relevant departments have continuously upgraded the level of banquets and cleverly set up some accounts that do not need banquets, resulting in more and more reception expenses for public institutions. In addition, some departments use public funds to receive, falsely report accounts and earn kickbacks. These explicit or implicit banquet expenses make the financial burden of public institutions increase day by day.

Fourth, there are loopholes in asset management.

The actual quantity of fixed assets is inconsistent with the book balance, that is, "account", "card" and "thing" are inconsistent. For example, the account books and materials of institutions are recorded by financial personnel in order to save time, and the number of registered account books is obviously less than the actual number, resulting in intangible losses of fixed assets.

In the process of financial reform or daily inventory, there are fewer people in general institutions, including financial manager 1-3, and many units even have only one person. Whether in the financial reform or in the daily inventory process, asset management is a complex system engineering, and the security of various assets cannot be guaranteed only by the inventory and records of financial personnel. It is in these works that the staff of other departments lack the necessary support and cooperation, think that financial work is not their own business, and do not take the initiative to provide financial personnel with relevant asset information, resulting in some departments missing the assets that have not been entered when using and purchasing.

Five, the financial personnel operation is not standardized, the financial report is incomplete.

The financial report of a public institution consists of financial statements and final accounts. Most institutions only have financial statements without financial statements, which are inaccurate, untrue and incomplete. Financial personnel often use estimates and forecasts to fill in reports, conceal income and expenses, and the accounts are inconsistent.

Financial personnel did not make financial analysis of the financial situation of the unit, which made it impossible for the unit to objectively sum up the experience of financial management, find out the outstanding problems existing in the usual work, effectively improve the working methods of financial management, and improve economic and social benefits. It is also not conducive to the financial institutions to fully understand the grass-roots financial work, and can not provide basis and raw materials for policy makers to reform the system.

Inadequate financial supervision of intransitive verbs

The internal and external supervision institutions of public institutions have failed to supervise the financial revenue and expenditure of public institutions, and conducted comprehensive and in-depth supervision on whether the budget is effectively implemented, whether the budget is overspent or reduced, whether the expenditure structure is reasonably changed, whether it is abused, and whether it is earmarked. As a result, some institutions abuse their expenditure, expand the scope of expenditure without authorization, raise the standard of expenditure, squander state-owned assets at will, harm the public and enrich the private interests, and cause the loss of state-owned assets.

References: [1] Ma Haitao, Li Yan. Two lines of revenue and expenditure management [M]. Beijing: China Financial and Economic Publishing House, June 2003. [2] Hou Jianghong. Financial management of public organizations [M]. Beijing: Higher Education Press, 2002. 12. [3]